Rafael Tena Castro

Practice Areas

Tax consulting and litigation. Administrative litigation.

Professional Memberships

Member of the Tax Law Commission of the Mexican Bar Association (Barra Mexicana, Colegio de Abogados, A.C.) and associate of the Mexican Council on Foreign Affairs (Consejo Mexicano de Asuntos Internacionales) (COMEXI, due to its Spanish acronym).

Personal

Mr. Tena has developed his professional practice as an advisor in international transactions, tax audits, including transfer pricing, as well as other tax planning strategies. He has successfully represented clients in several tax litigations at federal and local level.

Career

J.D., equivalent, from the Universidad Panamericana, Advanced Tax Law Studies (Especialista) from the Escuela Libre de Derecho and LL.M. in International Tax Law from Leiden University.

Publications

- “Invoices, digital tax receipts and their probative value”.

- Tena Castro, Rafael (coord.), “The amparo trial in tax matters”, Mexico, Tirant lo Blanch, 2021. https://editorial.tirant.com/mex/libro/el-juicio-de-amparo-en-materia-fiscal-rafael-tena-castro-9788411131650?busqueda=Rafael+Tena+castro&

- Tena Castro, Rafael and Pettersen Celayeta, Hendrik, “Federal legislator’s authority to provide for contributions on credit institutions and insurance companies. A dead letter?.

- “The pacta sunt servanda principle and the rebus sic stantibus clause in the Vienna Convention on the Law of Treaties” in Soriano Cienfuegos, Carlos (coord.),

- “When does “the context otherwise require” in Article 3 of the OECD Model Convention?”.